The Impact of Work Experience, Performance, and Independence, Towards Auditor Performance
This research aims to know the impact of work experience, performance and independence, towards auditor performance. This research was quantitative research by using explanatory research method. Data of this research were obtained through giving questionnaire to respondents and secondary data. Data of this research were analyzed by using statistics structural equation model technique utilizing IBM AMOS program. The results of this research showed that, 1) Auditor independence that relates to the fee acceptance from non audit service out of duty as auditor is proven of improving Auditor Performance. 2) Auditor independence that is related to the fee acceptance of non audit service out of the main duty as auditor is proven of improving the work satisfaction of Auditor on the provision and accepted bonus. 3) The the test between the performance and the satisfaction, it is found out that Auditor performance can improve the satisfaction on the provision and accepted bonus. 4) The work experience of Auditor has dominant influence towards Auditor performance compared to independence behavior of the Auditor profession.